The CGT cost base resets on 1 July 2027. Pre-order now and we prepare your valuation in the first week of July 2027. Pre-order|How it works
Updated 8 October 2026
By Mike Wilczynski, Certified Property Valuer
Separating couples need an independent market value for the property pool, often at the date of separation as well as today. We prepare evidence-based valuations for family law settlements and the CGT consequences that follow them, current or retrospective, from $297 inc. GST.
At a glance
The property is usually the largest item in the pool, and the number attached to it decides how everything else is divided. Where each party brings an appraisal from an agent they chose, the two figures predictably diverge, and the gap becomes the argument.
A valuation from an independent valuer with no interest in the outcome does three things an appraisal cannot. It states a method and shows the comparable sales behind the figure, so the reasoning can be tested rather than simply disputed. It carries no incentive: our fee is fixed and never contingent on the value reached. And it can be prepared as at a past date, which an appraisal cannot do at all.
That is a legal question for your solicitor rather than a valuation question, and it varies with the matter. In practice we are asked for one or both of:
Where both are needed, they are two reports at two dates. Tell us the dates your solicitor nominates and we value them. Retrospective separation dates are prepared using sales evidence from that period, at the same fee as a current report. See our backdated valuation service.
A transfer of property between spouses under a court order or a binding financial agreement generally attracts a marriage or relationship breakdown rollover. That is a deferral, not an exemption, and it has a consequence people frequently miss during the negotiation.
The spouse who takes the property typically inherits the other spouse's cost base and acquisition details, which is where a capital gains tax valuation becomes relevant. The tax that would have been triggered by the transfer is not forgiven; it is carried forward and lands on the retaining spouse when they eventually sell.
Warning
An equal split on paper can be unequal after taxOne party takes the investment property, the other takes cash or superannuation of the same nominal value. The property carries an embedded capital gain that the retaining party will pay tax on at some point; the cash does not. Unless the settlement accounts for that, the division is not as even as the figures suggest. The embedded gain cannot be quantified without a cost base, and the cost base often needs a valuation.
Two further points worth raising early:
The spouse who keeps the property will sell under the CGT changes that start on 1 July 2027. Our capital gains tax calculator shows how the reset splits a gain on a property held across that date.
Independent reports for current or separation-date values, prepared and signed by a Chartered Accountant and Certified Property Valuer. Residential $297, commercial $595, AUD inc. GST, delivered in 24 to 48 hours.
Start your orderTalk to us firstFrom 1 July 2027 the 50 per cent CGT discount is replaced by cost base indexation and a 30 per cent minimum tax for individuals, trusts and partnerships, under the Treasury Laws Amendment (Tax Reform No. 1) Act 2026, enacted 26 June 2026. Affected assets are treated as disposed of and reacquired at market value on that date.
For a separating couple, that adds a second dated number to the file. Whoever retains an investment property will need a 1 July 2027 market value to split the eventual gain, alongside whatever cost base the rollover hands them. Settlements being negotiated now, over property that will still be held after that date, are better done with that number identified rather than discovered later. See the 1 July 2027 valuation page.
Our reports are independent desktop valuations prepared for tax and settlement purposes. They are used by parties and their advisers to establish the property pool, to support negotiation, and to underpin the CGT position that follows.
Where a court directs a single expert valuation, that engagement carries its own requirements, including the expert evidence rules and usually a physical inspection of the property. If your matter is at that stage, tell us before ordering so we can confirm whether the report you need is one we prepare or whether the matter calls for a court-appointed single expert.
| Report | Fee (AUD inc. GST) | Turnaround |
|---|---|---|
| Residential, current or separation date | $297 | 24 to 48 hours |
| Commercial, current or separation date | $595 | 24 to 48 hours |
Where both a separation-date value and a current value are required, each is a separate report at the standard fee. Reports can be addressed to either party, to both, or to the solicitor, and billed accordingly. See for solicitors.
In almost every matter where real property is in the pool. The division is negotiated against a market value, and an independent valuation is far harder to dispute than competing agent appraisals. It also establishes the figures the CGT position depends on for whoever retains the property.
Yes. A retrospective valuation establishes market value as at the separation date using sales that settled around that time, at the same fee as a current report. Where the matter needs both a separation-date and a current value, those are two reports.
That is a matter for the parties and their solicitors, but an independent report with documented comparable sales and a fixed fee not tied to the outcome is materially easier for both sides to accept than an appraisal obtained by one of them. Many matters proceed on a single jointly instructed valuation.
A transfer under a court order or binding financial agreement generally attracts a marriage or relationship breakdown rollover, which defers the CGT rather than removing it. The spouse who keeps the property typically inherits the other's cost base and carries the embedded gain to a future sale. Confirm the position with your accountant and solicitor.